Sales taxes: training course in tax policy, legislation and administration
Author(s)/Corporate Author (s)United Nations. Economic Commission for Africa;
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The purpose of this paper is to indicate a few major aspects of a special type of taxes referred to as sales taxes. It is not the author's intention to discuss the general economy of these taxes. neither will he deal with all technical details of the different taxes belonging to this category. He rather aims at mentioning, a few points which should serve as a guideline for a more detailed discussion of the subject during the seminar held at Addis Ababa.